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Town of Corning – Financial Condition (2020M-13)
… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable based on …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Oneida City School District – Information Technology (2020M-80)
… School District’s (District) network was adequately secure to protect the student information system (SIS) against … Findings The District’s network was not adequately secure to protect the SIS against unauthorized use, access and loss. … manage user accounts or administrative permissions to limit access to assets and data. Some District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Village of Arkport - Information Technology (2019M-203)
… Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security … computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a professional … sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
… multiyear financial and capital plans and planning for and using fund balance. Key Findings Overall the Board … its financial management. It did not appropriately budget for certain expenditures and did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Liverpool Central School District – Information Technology Assets (2020M-59)
… cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure that employees’ days and hours worked were adequately documented, certified by the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … law. We reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… The Board did not ensure Company claims were audited on a monthly basis as required by its bylaws. The Board … take corrective action. Appendix B includes our comment on an issue raised in the Company’s Response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Alexander Central School District – Financial Condition (2015M-227)
… and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2010 through December 16, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $33 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July 1, 2012 … requirements, and the insurance and debt service reserve funds contained excess moneys. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Nissequogue – Information Technology (2015M-31)
… 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is governed … IT policies and procedures. The Board has not adopted a comprehensive disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Brighton Central School District – IT Asset Management (S9-22-6)
… percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20X.4.C Contacts – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Contacts” section of the Vendor Record contains all contacts entered by the vendor. A … The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contacts